Deby Arachel, Nurul Latifa Azis, Fricilya Orpi Putri, Ita Ita, Muh Fadly, and Nur Asliana. 2025. “Effectiveness of Substantive Audit Procedures on Cash and Financial Instruments: A Comparative Study of Jiwasraya and BPK Sulawesi”. Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan 20 (3):514-21. https://ejournal.uika-bogor.ac.id/index.php/neraca/article/view/21913.